Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1887-03-17
end verincaiion as prescribed by the act Of

punitive or txceHsiyo damages. but acsnai
| damages only, and that an Indemnity Board
| had been created for the purpose OF prevent
ing any loss 20 the collecting officers by said de-
| cislonA Neither was II held that the bondsmen
Of the collectors are In any way liable, for un-
| der the pecularities OF these decisions it had
| been announced that STATE officer carrying out
| the iae d( The STATE 10 not Safs officer, but an
! individual trespasser, and IL follows that his
| lopGsmon are not liable for damages except
| for his acts as an officer Of the State. As soon
| ~ this state Of things became manifest more
| persons rendered coupons for their taxes and
licenses than before, showing that the law
passed TO oDstruct the flow OF coupons into the
treasury had been up 20 that time effective.
| BY returns lately made 10 the Auditor Of Public
bccounts. from July LIST 10 December i. 1855, II
appears that In flfty-nye counties and twelve
cities OF the Commonwealth upwards OF three
thousand persons have rendered coupons for
sheir taxes end licenses 10 the amount OF Sl0o,-
&5.li.
lie Executive has been powerlcss TO execute
the law, because no authority was vested In
him 70 remove the collectors who declined 70
carry out tho instructions Of the Legislature
and 20 substitute for them others who would,
until the people could remedy the matter by
election. In this aspect Of affairs tho cash
revenue must depend upon the voluntary con-
tributOn Of the people. many Of whom will be
| Justly aggrieved by the feet tina; some persons
are permitted 70 pay their taxes In coupons at
half price or lees. whilst other and poorer citi
zeRs are forced 70 pay theirs In cash.
Inc coupons past uue ana unpaid on the Isl
Of January, 1885, II notput In the hands OF the
people, will amount TO $4,935,0l6.50 Up 10 the
| period Of this attitude taken by certain trea-
| suTers there had been marked decrease In
the amount Of coupons forced into the TreR-
| sury. being for the years 1SS5's6 an average OF
$4,000. ns against $4,000 for 1884. The sum Of
pastdue coupons forced into the Treasury In
all suits against the State TO be relieved by the
| Indemnity Board had been only S35, 900, whilst
| t3,eD0000 coupons tbeft past due and unpaid
| had been stopped. and the cost OF keeping this
| large amount out Of the Treasury had
been only $7,HI42, or about one fourth
OF l per cent; We should not, how.
ever. forget here in Virginia that
| though the decision OF tho Supreme Court,
which stripped Virginia OF her sovereignty
guaranteed by the eleventh amendment 70 TIE
Constitution, was made by majority Of one 10
court OF nine judges, and that a member Of
that court did not hesitate 10 say. with the con-
currence Of three others, including the Chiof
Justice, that IL was the first time since the
eleventh amendment had been adopted IN
which St0te had been cOerc01 by judicial pro-
ceedings at The instance OF individuals In a
general court, and Ia his opinion none OF these
suits could bo maintained for tho reason that
they are i'm sum and substance and effect suits
against the State OF Virginia Yet Il has the
binding effect and force Of decision unani-
mously cOncurred Ia by fun court, and by the
Constitution IL Is the supreme law Of the land,
ana N necessary must be supported by the
President with the strong hand Of Federal
power.
THE CONSTITUTIONAL AuBNDHENT.'
Nor do see how the prohibition Of the Fe1e-
raj Constitution-that no State she'll pass any
law impairing the obligation OF n cOntract-cal
be eyeded by engrafting nullifying provision
upon the Constitution Of the State. The prOhi-
bitiOn IL upon the State, without regard 70 the
form its laws may take or the agencies which
enact them. The obligation Of a contract can
no more be impaired by the Constitution OF a
State than by an act Of its Legislature. Indeed,
If. .f..s a. la
Court OF the United States more than once-the
very language In one Of its decisions being that
Z" II Is well settled by the adiudications OF this
court that State can no more impair the obll-
CATION Cf contract by adopting Constitution
than hy passing law; in the eye Of the const.-
.utional inhibition they are substantially the
seme thing"
rLAS.
In Wow Of these facts think itwise to recon-
mend z substitute for the existing laws 80 IA.
as they refer 10 levying for taxes for which cOu-
poDs have been rendered. The theory OF the
act approved February -, 1889, is that the tax
receivable coupons must be proven 20 be geu-
uinc before they can be received, and this was
held not 10 be an unreasonable requirement
(AniOni rg. GrcechOw). Under this proceeding
TIE taxpayer had 10 make an initiative tender
OF CeupCDs for the taxes, and then file his petit
tior, Prove his coupons and recover the money
from the Treasurer; but In PoindeXter e..
Greenhow Il was held that the tender Of gcnafne
coupons was payment and that the collecting
ofhcer. If he subsequently levies, ia trespasser
and liable for damages. The taxpayer can
stand on his tender and wait the action Of tLe
ofGcer and ifhe goes further can subject him
10 the cost and annoyance Of q suit In tho l'edo-
raj courts.
Letus change the position aud let the Com
mOnweslih take the initiative. This can be
done by ins,ituting suit 20 recover the taxes
and giving the taxpayer day in court 10
prove his coupons to De genuine and 10 make
good his tenders. He should not object, for
ia making the tender he assumes the RESPONSE
bity Of the gcnuineness Of tho coupons, and
this affords him an opportunity OF proving II.
therefore have the honor 10 recommend the
passage Ct au act providing that all taxes, in
ciVGiHg taTtG on licenses low due or which may
become due hereafter, 10 the Commonwealth,
In payment Of which any paper or instrument
puTpOrtirg 10 be q coupon detached from a
bond of this State shall have been or may
hereafter be rendered and not accepted as pay
ment aud not otherwise paid, may be recovered
IN the Circuit Court haying jurisdiction oyer
he county or corporation in which said taxes
shall have been assessed; or ii the tender was
made To the Auditor of Public Accounts in pay
ncnt Of taxes which lie Is authorized by Law -
receive, the said taxes may be recovered ia The
Circuit Court of the city Of Richmond. the
courts TO have Jurisdiction without regard tO
the amount Of taxes claimed, aud though the
amount be less than twenty dollars, anC II the
defendant fails In his defence In the take
claimed are found TO be due the State, thero
shall be judgment for the Commonwealth for
The aggregate amount Of the taxes due TO the
state thereon from the time they become duo
until the date Of the judgment, with iuteres,
on the said aggregate amount from the date OF
the judgment until the payment and costs.
Every such judgment shall be dOcketed as pre-
sc1ibed by law in other cases. The Auditor Of
Public Accounts only shall be authorized % re-
ceve payment Of any such Judgment, and no
execution shall issue thereon until he directs H..
The passage Of the substance OF n law such
as lave outlined with the attending nnchino
~ 10 put il in motion will ne carrying ont the
plain theory of the act approved February II,
1889, and ii ia hoped will prove effective.
TAX or DRUNMERs, &C.
In connection with tho revenues OF the State
/ beg leave respectfully To call your attention
70 q recent decision Of the Supreme Court o.
the United states, Affirming that law I'M
UOsng a tax upon sample merchants. although
il applies 10 our own citizens as well as non
residents, is unconstitutional so far as it
affects the latter. Interpreting this de-
cisicn, es given by the public prints
not having seen the exact Textile
states annual revenue will be decreased and
pi ovision VIII have 10 be made for tho deficit;
Tho sample merchants license for the dsca
year ending September ~, lSs6, aggregated
SC1tC0. More important than this decrease OF
revenue is the position in which II places our
own merchauis 1t should be the duty Of the
Legislature 10 give overy protection 60 citizens
Of Virginia, 50 as 10 prevent competition OF
unequal terms between our home merchants
10 The support Of the State government. It's
difncun and grave question. aud n may be ne- |
cef, ,ary for the Lcgislgtyre to atapi ell our
licorse laws 10 this new condition Of adairs.
TIRE FOREIGN CEEpIToRs
I have the honor 70 transmit es be1ring upon |
The oeLt subject OF this message the acc0m- !
panying letter from hr. Charles OLeayy
secretary Of the Council Of Foreign Bondhold- |
ers, and also copy Of the resolutions which |
acccmpanied II and which were adopted al the |
meeting 0f the Virginia bondhOlder% convened |
ly the Council Of Foreign BondhOlders, and |
held in London Oh the 2ith Of September, 1886. |
am informed by the counsel representing |
that association I'm this country that they own |
or practically control dll tho consol and ten |
forty bonds, and that he therefore believes 1
that the great bulk Of them Il now |
he'd in Great Britain. ] also in re-
ceipt Of COPY Of q cablcgrem TO tha!r /
counsel, bearing date London, March 8 1887, |
ard saying: "Council ana committee certainly /
control English bondholders. Any official In |
timaton Of Governments desire 20 treat with |
Council on basis Of September resolutions for |
exclusive benefit OF bonds and coupons depo. |
siied with Council will insure the deposit OF \
whole The resolutions referred 20 In the letter
Of the secretary Of the Council OF Foreign |
Bondholders asserts a steadfast determination |
not TO accept the Riddlebergcr settlement"
but expresses "a willingness 10 meet the state |
and entertain n reasonable compromise based |
enue after providing for the constitutional np- |
prOpilatoDs for government, schools, and /
other public expenditures"
COMMISSION.
The state has expressed "steadfast deter |
minatiorn 10 adhere 20 the Riddleberger set |
tlemt Mt and does not admit her ability, "Ddsed |
ANN fks pTSSeat fdrqftOn.n TO pay more princi-